Part of a package of three bills to establish a new framework for the operation of Australia’s passport system, the bill imposes, as taxes, application fees in relation to passports and other travel-related documents. Also contains a regulation-making power.

Part of a package of three bills to establish a new framework for the operation of Australia’s passport system, the bill: repeals all provisions relating to Australian passports or travel-related documents from the

Passports Act 1938

and renames it the

Foreign Passports (Law Enforcement and Security) Act 2004

. Also makes consequential amendments to 6 Acts, including the

Passports Act 1938

, and contains transitional provisions, including a regulation-making power, to ensure the continuing validity of travel documents, continued application of the

Part of a package of three bills to establish a new framework for the operation of Australia’s passport system, the bill replaces the

Passports Act 1938

, particularly dealing with: entitlement of Australians to a passport; retention of the administrative review regime; increased penalties for fraud; measures to minimise the impact of lost and stolen passports; and measures for refusal or cancellation of passports on certain law enforcement grounds. Also contains a regulation-making power.

to extend the automatic de-listing period for events on the “anti-siphoning” list (which lists events determined by the Minister to be available free-to-air) so that events are removed 12 weeks prior to their commencement.

in relation to: contamination of goods; dishonest acquisition of or dealing in personal financial information; criminal responsibility of accomplices; obtaining financial advantage; and the principle of ignorance of, or mistake about, the law;

Customs Act 1901

to clarify the operation of certain serious drug offences;

Cybercrime Act 2001

to correct a misdescription; and

Mutual Assistance in Criminal Matters Act 1987

to simplify processes for obtaining material for use in foreign proceedings. Also contains application, saving and transitional provisions.

to: allow certain small businesses and non-profit bodies the option to report and pay the goods and services tax (GST) on an annual basis; allow small businesses to undertake annual apportionment of input tax credits for certain acquisitions and importations used for partly creditable purposes; and remove the requirement for an entity to make an annual election to continue with the option to pay GST by instalments. Also contains application provisions.

The bill: establishes procedures for federal, State and Territory law enforcement agencies to obtain warrants, emergency authorisations and authorisations for the installation and use of surveillance devices in Australia and overseas in relation to criminal investigations and child recovery orders; and regulates the use, communication, publication, storage, destruction and making of records in connection with surveillance device operations. Also makes consequential amendments to the

Australian Federal Police Act 1979

,

Criminal Code Act 1995

,

Customs Act 1901

and

Mutual Assistance in Criminal Matters Act 1987

; and contains transitional and savings provisions and a regulation-making power.

to clarify the operation of the consolidation regime and the interaction of the regime with other areas of the tax law;

Income Tax Assessment Act 1997

,

Income Tax (Transitional Provisions) Act 1997

and

Taxation Administration Act 1953

to ensure that: copyright collecting societies are not taxed on copyright income they collect on behalf of members; and non-copyright income under prescribed limits is tax exempt;

Income Tax Assessment Act 1936

,

Income Tax Assessment Act 1997

,

Taxation Administration Act 1953

and

Taxation Laws Amendment Act (No. 8) 2003

to: further implement the simplified imputation system, including anti-avoidance rules in relation to exempt entities that are eligible for a refund of imputation credits; and to replace and update certain references and terminology; and

Income Tax Assessment Act 1997

to: certain fire and emergency service bodies and other entities as specifically-listed deductible gift recipients; and extend an existing transitional rule in the debt/equity rules for at-call loans to 30 June 2005. Also contains application provisions.